An auditor will use the IT test data method in order to gain certain assurances with respect to the
A)Input data.
B)Machine capacity.
C)Application controls contained within the program.
D)Degree of keypunching accuracy.

Question

Quizplus · Accepted Answer

The IT test data method involves the auditor designing test transactions and comparing expected outputs with actual outputs. This helps the auditor gain assurances about the application controls contained within the program, such as error handling and processing accuracy. It does not address input data accuracy or machine capacity, and while it may indirectly test for keypunching accuracy, that is not its primary purpose.

An Auditor Will Use the IT Test Data Method in Order